This study uses the ethical decision‐making model to examine underreporting and premature audit sign‐off in public accounting. Structural equation modelling results indicate that accountants view premature sign‐off activities differently from underreporting activities. For example, those...

Activity-based costing (ABC) is presented in accounting textbooks as a costing system that can be used to make valuable managerial decisions. Little experimental or empirical evidence, however, has demonstrated the benefits of ABC under controlled conditions. Similarly, although case studies and...

This study on the airline industry covers the period from 1990 to 2006 and finds that “complaints” is a leading indicator of future financial performance as measured by return on sales (ROS) one-quarter ahead. Results also indicate that this effect persists into longer-term future...

This paper examines potential cognitive difficulties inherent in the use of performance measurement systems. We examine the potential for emphasizing financial measures as compared to nonfinancial measures in the evaluation of an organization's overall performance. The results suggest that users...